Seeks to insert explanation in an item in notification No. 11/2017 – Union Territory Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017. - 30/2018 - Union Territory GST (UTGST) Rate

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Scope of UTGST item narrowed: non transport services are excluded from the item's application under the notification amendment. Inserts Explanation 2 into item (vi), serial number 9 of Notification No. 11/2017 clarifying that the item shall not apply to any supply of a service other than by way of transport of goods from a place in India to another place in India, and directs that the existing Explanation be renumbered as Explanation 1.

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Provisions expressly mentioned in the judgment/order text.

Scope of UTGST item narrowed: non transport services are excluded from the item's application under the notification amendment.

Inserts Explanation 2 into item (vi), serial number 9 of Notification No. 11/2017 clarifying that the item shall not apply to any supply of a service other than by way of transport of goods from a place in India to another place in India, and directs that the existing Explanation be renumbered as Explanation 1.

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Seeks to insert explanation in an item in notification No. 11/2017 – Union Territory Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017. - 30/2018 - Union Territory GST (UTGST) Rate

Scope of UTGST item narrowed: non transport services are excluded from the item's application under the notification amendment.

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Seeks to insert explanation in an item in notification No. 11/2017 – Union Territory Tax (Rate) by exercising powers conferred under section 11(3) of CGST Act, 2017. - 30/2018 - Union Territory GST (UTGST) Rate

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Scope of UTGST item narrowed: non transport services are excluded from the item's application under the notification amendment.

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